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Updated for Tax Year 2014. OVERVIEW. The AGI calculation depends on the tax return form you use; some forms allow you to take more adjustments to income, than others. When you file a tax return, you will always see a line to figure out your adjusted gross income, or AGI, before arriving at your taxable income number.
The AGI is required for e-filing. If you call the IRS at 800-829-1040, you will need to know your Social Security Number and birthdate. Be prepared to wait on hold for a long time. The AGI doesn't come from your W-2. It comes from your tax return. (It may match a number on your W-2, but the correct source is your tax return.) The location varies between forms. On Form 1040, it's at the bottom of the first page and is repeated at the top of the second one.